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A W9 form is an IRS form used to provide a persons Tax Identification Number (TIN) to their payer (or whomever is responsible for filing an information return with the IRS).
The sole purpose of the W-9 Form is to furnish all details to the IRS, about the individuals who carried out work for the company and how much the company paid them. In context of medical billing and revenue cycle management, it helps to authenticate and accelerate timely reimbursements, and reduce denials.
Payors and withholding agents are allowed to use their own Forms W-9, which are not the official Internal Revenue Service (IRS) published Forms W-9. These forms are called substitute Forms W-9. In order to be sure that the substitute Form W-9 is reliable, a few items must be in place. Substantially similar content.
The W-9 is an Internal Revenue Service (IRS) form in which a taxpayer provides their correct taxpayer identification number (TIN) to an individual or entity (Form W-9 requester) who is required to file an information return to report the amount paid to a payee, or other amount reportable on an information return.
Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically can be used to convey information to customers by an Electronic Return Originator (ERO), and would be completed by the ERO as the filer of the return.

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The most common scenario in which you will have to fill out a W9 form is when it is requested by an insurance company. As mentioned, insurance companies often require a W9 from out-of-network providers in order to verify their tax ID (TIN) or employer ID number (EIN).
The W-9 is an official form furnished by the IRS for employers or other entities to verify the name, address, and tax identification number of an individual receiving income. The information taken from a W-9 form is often used to generate a 1099 tax form, which is required for income tax filing purposes.

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